Judgment Search Results Home > Cases Phrase: finance act 1978 section 2 income tax Court: customs excise and service tax appellate tribunal cestat Page 4 of about 13,600 results (0.225 seconds)

Commissioner of Central Excise Vs. R.K. Marble Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... service tax. therefore, in the light of section 116 and 117 of finance act, 2000, the respondents were required to file returns and to pay the tax for the period from 16-11-97 to 1-6-98.l.h.sugar factories ..... has decided the issue but it has not attained the finality and department has filed an appeal before the hon'ble supreme court against the said decision of the tribunal. section 117 of the finance act, 2000 revalidated the provisions of sub-clause (xvii) of clause (d) of sub-rule (1) of rule (2) of service tax rules, 1994. a ..... combined effect of section 116 and 117 of the finance act, 2000, is that in case of goods transport operators services, person receiving the services of goods transport operators becomes the "assessee" and is liable to pay the .....

Akila Textiles Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)10STR622

..... ltd. v. ccl, coimbatore 2007 (8) s.t.r. 260 (tri)]. the commissioner (revisional authority) had imposed a similar penalty on that party under section 76 of the finance act. in that case, the party had paid service tax with interest on 10-12-2001 and the original authority had not imposed any penalty on them. the revisional ..... its order was revised by the commissioner who imposed a penalty of rs. 26,175/- on the appellant under section 76 of the finance act, 1994 and also directed them to pay interest on tax under section 75 of the finance act. the present appeal is against the demand of interest and penalty.2. after examining the records and hearing ..... union of india . the original authority, having noted that the assessee had complied with the provisions of section 71a of the finance act, 1994 and rule 7a of the service tax rules, 1994 within the period prescribed under the finance act, 2003, refrained from imposing penalty on them. it was this part of the order of the assistant .....

Bhoruka Aluminium Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... as a sequel, it is prayed that the said impugned order would deserve to be set aside, particularly in relation to imposition of penalty under section 78 of the finance act thereto.5. the learned departmental representative reiterated the impugned order.6. on a very careful consideration of the entire issue, we find that the contention ..... the activity being subject to levy of service tax in the hands of service recipient and thus would constitute reasonable cause for not imposing penalty under section 80 of the finance act, as laid down in several cases including larger bench decision rendered in the case of eta engineering v. cce, and (v) even otherwise ..... fact, revenue authorities proceeded against the appellants. the lower authority apart from confirming the demands imposed a penalty of rs. 2,80,000/- under section 78 of the finance act. the appellants strongly challenged the imposition of the penalty.the commissioner (a) has also upheld the order of the lower authority holding that there .....

Shree Ganpati Synthetics Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)LC176Tri(Delhi)

..... passed by the commissioner of central excise.2. none appears for the appellants. we have perused the evidence on record, the adjudication order and the relevant sections of the finance act and rules framed for the purpose of service tax. we note that the amount of duty has not so far been quantified, therefore, the stay petitions ..... , submits that the appeals may be rejected.7. we have, however, perused the evidence on record, the case law cited as also the finance act introducing service tax and sections 116 and 117 of the finance act, 2000. we note that service tax was introduced under service tax rules, 1994. pursuant to these service tax rules, demand of service tax ..... 24% per annum on delayed payment of the amount of service tax till the final deposit.8. having regard to the provisions of law introduced by the finance act, 2000 under sections 116 and 117, we do not see any legal or factual infirmity in the impugned orders. the impugned orders are, therefore, upheld and the three appeals .....

Commissioner of C. Ex. Vs. Dcw Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2007)7STT122

..... introduced in the service tax rules, 1994 with effect from 16-10-98 read with the amended definition of "assessee" introduced in the finance act, 1994 by the finance act, 1998 (vide section 116). learned counsel for the respondents in the present application opposes this argument and submits that the applicant is yet to cite the charging ..... for levy of service tax from recipients of clearing and forwarding service for any period subsequent to 16-10-98. section 116 of the finance act, 1998 had introduced a provision in the finance act, 1994 for making recipients of clearing and forwarding service liable to pay service tax for the specified period 16-7- ..... provision under the finance act, 1994 in relation to levy of service tax from recipients of clearing and forwarding service for the period beyond 16- .....

M/S. Bhagyanagar Metals Ltd. and Vs. Commissioner of C. Ex., Hyderabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... appeals is whether appellants are entitled for the benefit of modvat credit on hsd oil.4. ld. dr at the outset submitted that as per claues 1. section 112 of finance act 2000, the parliament has negatived the grant of modvat credit on hsd oil notwithstanding all judgements which are based in this case. he submits that the issue was ..... others reported in 2000 (38) rlt 988-(cegat-lb) and noting the provision of law upheld revenue's contention and laid down that in view of legislation passed through finance act 2000, the assessee will not be eligible for the benefit of modvat credit. ld. dr further points out that this bench took up about 46 similar appeals which were ..... bench in a bunch case by final order no.945 to 998/2000. in view of this position, as a single member, i cannot override the statutory provision of finance act on the ruling rendered by larger bench and the devision bench. in view of the cited cases, judical discipline and division bench cases. appellants can raise legal point .....

Bellary Iron and Ores Pvt. Ltd., Mspl Ltd., Ramgad Minerals and Mining ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : [2010]21STJ214(CESTAT-Bangalore); 2010[18]S.T.R.406; [2010]24STT557; (2010)35VST107(CESTAT-Blore)

..... us examine the exemption under this notification.notification no. 34/2004 dated 3.12.2004 is reproduced below:in exercise of the powers conferred by sub-section (1) of section 93 of the finance act, 1994 (32 of 1994), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the ..... 29/2008-st dt. 26/6/2008. this notification reads as follows:in exercise of the powers conferred by sub-section (1) of section 93 of the finance act, 1994 (32 of 1994) (hereinafter referred to as the finance act), the central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the ..... a goods carriage, without transferring right of possession and effective control of such goods carriage, referred to in sub-clause (zzzzj) of clause (105) of section 65 of the finance act, provided by any person to a goods transport agency for use by the said goods transport agency to provide any service, referred to in sub-clause .....

R.K. Marble Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(115)ECC27

..... and appeal itself is taken up for disposal.2. revenue issued show cause notice dated 5.11.2004 to the appellants on the basis of amended section 73 of the finance act, 1994 for recovery of the service tax payable by the appellant as receipt of services from goods transporter operator for the period from 16.11.1997 ..... the facts of the case that the show cause notice has been issued (as reproduced in paragraph 2 above) indicates that the demand has been issued under section 73 of the finance act, 1994. this very amendment was an issue before the tribunal in the case of l&h sugar factories (supra) wherein the tribunal has held as under: ..... of the president in the prescribed manner on the basis of the self assessment of the service tax and the provisions of section 71 shall apply accordingly. section 73 has also undergone certain amendments by finance act, 2003. after the amendment section 73 reads as follows: (a) the assistant commissioner of central excise or, as the case may be, the deputy .....

Ramanasekar Steels Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)9STR132

..... of return is concerned, there can be no excuse based on financial constraints. therefore, the question of not imposing penalty of rs. 1,000 under section 11 of the finance act on the appellants for their failure to file service tax return is ruled out.6. however, payment of service tax requires money. it is on ..... to learned jdr, these liabilities would not be affected in any way by financial constraints. in other words, financial difficulties would not constitute "reasonable cause" under section 80 of the finance act, 1994. the jdr has relied on the decision of this bench in sree vadivambigai textile mills ltd. v. commissioner of central excise, madurai [2006] 3 ..... the lower authorities ordered levy of interest on the tax amount and have also imposed penalties of rs. 200 per day under section 76 of the finance act, 1994 and rs. 1,000 under section 77 of the act. the party has since paid the interest also. in the present appeal, they concede tax and interest liabilities. their only grievance .....

M/S. Samtech Industries and Others Vs. C.C.E. Kanpur and and Others

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... have been incurred by the service provider as pure agents of the service recipient. however, this rule has been struck down as ultra vires the provisions of section 66 and section 67 of the finance act, 1994 by honble delhi court in the case of intercontinental consultants and technocrafts pvt. vs. union of india and others ltd. reported in 2012 tiol-966- ..... str-608 pleaded that the contracts of the appellant with their customers were for repair of transformers, that when repair and maintenance service is taxable and in term of section 67 of the finance act, 1994, service tax is chargeable on the gross amount charged, value of the goods used for providing service would have to be included in the assessable value of ..... m/s.paramax electronics pvt. ltd. 16/comm./noida/2012-13, dt. 27.7.12, passed by cce, noida 1,32,62,762/- along with interest u/s 75 of finance act, 1994 1,32,62,762/ u/s 78 ibid. 3. m/s. mahendra engineering ltd. 23/comm./lko/st/2011-12,dt. 28.11.11, passed by cce, lucknow .....